GSTIN: Importance, Format & How to Apply for GST Number

SHARE

Pramit Pratim Ghosh | Nov-21-2019

What is GSTIN?

The important identifier for businesses in the GST era is the GSTIN or Goods and Services Tax Identification Number, or simply GST number. Most businesses on applying for GST number or migrating their registration under the previous indirect tax regime would have first received a 15 digit provisional GSTIN, followed by confirmation of the same, once all the relevant documents have been verified.

There can be multiple GSTIN for a single person, being an assessee under the Income Tax Act for every State or Union Territory in which such person operates from. It becomes compulsory to obtain GSTIN when the person crosses the threshold limit for GST registration by registering himself under GST.

Unlike the previous indirect tax regime, where multiple registration numbers were present for different laws like Excise, Service Tax and VAT, it is a single registration number under GST- GSTIN.

How to get a GST number, is thus a natural query for businesses, who are keen to apply for GST number in the new indirect taxation regime.

 

What is the importance of GSTIN?

Under GST, knowing one’s GST number India is extremely important for any business – as the suppliers of the business need to quote the GSTIN correctly as the GST invoice serial number in all the invoices which are supplied, which will lead to the right allocation of input tax credit. Similarly, businesses should also get GST number from their customers, and include that in invoices issues to them, as the customers’ input tax credit will be dependent on this. In short, all businesses should apply for GST number India, as GSTIN is an important requirement for any business. This will help businesses to not only avail the right input tax credit, but also to uphold its credibility in the market. Businesses should be thorough about how to get GST number and most importantly how to apply for GST number in India.

What is the GSTIN format?

As discussed above, the GSTIN is a 15 digit identification number. The following are the details of each digit, which constitutes the GSTIN format:

  • 1st 2 digits: This is the state code as per the Indian Census 2011, as given below:

State code list

State

State code list

State

01

Jammu & Kashmir

19

West Bengal

02

Himachal Pradesh

20

Jharkhand

03

Punjab

21

Orissa

04

Chandigarh

22

Chhattisgarh

05

Uttarakhand

23

Madhya Pradesh

06

Haryana

24

Gujarat

07

Delhi

25

Daman & Diu

08

Rajasthan

26

Dadra & Nagar Haveli

09

Uttar Pradesh

27

Maharashtra

10

Bihar

28

Andhra Pradesh (Old)

11

Sikkim

29

Karnataka

12

Arunachal Pradesh

30

Goa

13

Nagaland

31

Lakshadweep

14

Manipur

32

Kerala

15

Mizoram

33

Tamil Nadu

16

Tripura

34

Puducherry

17

Meghalaya

35

Andaman & Nicobar Islands

18

Assam

36

Telengana

   

37

Andhra Pradesh (New)

  • Next 10 digits:This is the PAN of the business entity.
  • 13th digit: This denotes the serial number of registrations the business entity has for business verticals in the state, under the same PAN. It can range from 1-9 for businesses with up to 9 business vertical registrations in the state and for more than 9 registrations, from A-Z. For example, when a business entity gets a GST no. for its 3rd business vertical in the state, this digit will be 3, whereas when a business entity gets GST registration no. for its 13th business vertical in the state, this digit will be D.
  • 14th digit:This will be ‘Z’ by default.
  • 15th digit: This digit denotes a ‘checksum’

How to apply for GST number?

In order to obtain GST registration number India, one has to either migrate the registration under the previous indirect tax regime into the GST era, or needs to apply for a new registration. While the process is seamless due to its online nature, one needs to ensure that the requisite form i.e. GST REG-01 is filled with the correct information, and the business owner has the correct documents by his side, in order to complete this process in time. Any business which has a query about how to get GST registration number can visit the GST portal to know the detailed process.

The procedure to get GST number is as follows:

  • Log in to gst.gov.in
  • As part of the GST REG-01 form, fill out the following pages:
    • Business Details
    • Promoter / Partners
    • Authorized Signatory
    • Authorized Representative
    • Principal Place of Business
    • Additional Places of Business
    • Goods and Services
    • Bank Accounts
    • State Specific Information
    • Verification
  • Once you have submitted your GST REG-01 form, you will receive an e-mail and SMS, notifying you that your new registration application has been submitted. This notification will contain the 15 digit Application Reference Number (ARN).
  • Once the Application Form is submitted, it is subject to mandatory verification in the GST portal, based on which it could get approved or rejected. Also, in certain cases, there might be certain fields for which some more explanation or further documents might be additionally required from your side
  • In case, some more clarification is required from you, a Show Cause Notice (SCN) Reference No. will be provided using which you need to log into the portal, navigate to the exact page and field where the clarification is needed, and use the same to upload the relevant documents.
  • Once your New Registration Application has been verified and approved in the GST portal, you will receive a 15 digit GSTIN (Goods and Services Tax Identification Number) along with a temporary password. You can start logging in by using the GSTIN number as the User ID and the temporary password which you can reset after the first log in.

What is the fees applicable to register under GST?

Businesses can register for GST and obtain GST registration number free of cost.

Conclusion

In conclusion, how to take GST number is an important point for businesses across the country. Further details on how to get GST no. is available at www.gst.gov.in.

TallyPrime

Inspired by the way you work, Tally is designed to delight you. Try out the all new

TallyPrime